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A is corrent because proper authorization is an internal control principle that an auditor examines by testing controls. Proper authorization only suggests that related account balances are more likely to be correct. Based on this reliance the auditor adjusts his/her substantive tests of account balances accordingly. Additionally, account balances may be correct whether they are properly authorized or not.
B is incorrect because it is an objective of the examination, since determining that all existing liabilities are recorded pertains to the completeness assertion.
C is incorrect because it is an objective of the examination because the firm makes assertions as to the appropriate presentation and disclosure of such liabilities.
D is incorrect because it is an objective of the examination because the reasonableness of recorded liabilities pertains to the existence assertion.